Schedule 9A, paragraph 1(3)

The condition mentioned in sub-paragraph (1) above is that— there has been, or will or may be, a taxable supply on which VAT has been, or will or may be, charged otherwise than by reference to the supply’s full value; there is at least a part of the supply which is not or, as the case may be, would not be zero-rated; and the charging of VAT on the supply otherwise than by reference to its full value gives rise or, as the case may be, would give rise to a tax advantage.

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Source: legislation.gov.uk · retrieved 2026-07-28